First Baptist and Manley Estates INC: Nonprofit Profile, Financials & Form 990 (EIN 56-2149352)

Revenue by fiscal year
FY2020	$263K
FY2021	$264K
FY2022	$276K
FY2023	$285K
FY2024	$414K

Expenses by fiscal year
FY2020	$340K
FY2021	$340K
FY2022	$390K
FY2023	$413K
FY2024	$410K

Net assets by fiscal year
FY2020	−$1.2M
FY2021	−$1.3M
FY2022	−$1.4M
FY2023	−$1.5M
FY2024	−$1.5M

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1999.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

79 cents of each dollar spent went to programs.

79%

21%

Program services 79% · $323K Management & general 21% · $87K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation

Mark Royster SR

President

$0Pt VII · Sec A

Moses Carey

Vice President

$0Pt VII · Sec A

Jane Garrett

Secretary

$0Pt VII · Sec A

Keva Butler-Towns

Treasurer

$0Pt VII · Sec A

Elizabeth Davis

Director

$0Pt VII · Sec A

John Davis

Director

$0Pt VII · Sec A

Norris Trice

Director

$0Pt VII · Sec A

See First Baptist and Manley Estates INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

Family or business ties among officersPt VI · Ln 2No
Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers housing and services to qualified seniors through HUD programs.

Provided by the organization

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1 program · $323K · in their own filed words · FY2024

01

To provide housing and related services to eligible elderly individuals through programs supervised and subsidized by the U.S. Department of housing and urban development (hud).

$323Kprogram expense

By the numbers

The FY2024 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$414K

Ln 12

Fees for servicesLn 2g$193K

Gifts and grantsLn 1h$124K

Other incomeLn 4–11$97K

Money outPt IX

$410K

Ln 25

Programscol B$323K

Managementcol C$87K

Owns and owesPt X

−$1.5M

net assets · Ln 32

Cash and savingsLn 1–2$3K

Total assetsLn 16$1.9M

LiabilitiesLn 26$3.4M

PeoplePt VI, VII

7

listed · VII A

PaidVII A0

Voting boardVI 1a7

IndependentVI 1b7

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$124K

Government grantsLn 1e$124K

Fees for servicesLn 2g$193K

Investment incomeLn 3$124

Other incomeLn 4–11$97K

Total revenueLn 12$414K

Assets in detailPt X, end of year

CashLn 1$3K

Cash and savings togetherLn 1–2$3K

InvestmentsLn 11–13$64K

Land, buildings, equipmentLn 10c$1.8M

Other assetsLn 15$15K

Total assetsLn 16$1.9M

LiabilitiesLn 26$3.4M

Net assetsLn 32−$1.5M

OperationsPt I, VI

EmployeesI 50

VolunteersI 67

Fiscal year endsHeaderDecember

Conflict-of-interest policyVI 12aNo

Whistleblower policyVI 13No

Records policyVI 14No

3Year over year

Balance sheet, start vs end of yearPt X · col A, B

Line	Start FY24	End FY24
Cash and savingsLn 1–2	$6K	$3K
InvestmentsLn 11–13		$64K
Land, buildings, equipmentLn 10c	$1.8M	$1.8M
Total assetsLn 16	$1.9M	$1.9M
LiabilitiesLn 26	$3.4M	$3.4M
Net assetsLn 32	−$1.5M	−$1.5M

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Other salaries and wagesLn 7	$36K	$12K	$24K
Other employee benefitsLn 9	$1K	$1K
Payroll taxesLn 10	$5K	$5K
Management feesLn 11a	$36K		$36K
Accounting feesLn 11c	$8K		$8K
Other fees for servicesLn 11g	$66K	$66K
Office expensesLn 13	$12K		$12K
OccupancyLn 16	$109K	$109K	$512
Conferences, conventions and meetingsLn 19	$3K		$3K
Depreciation, depletion and amortizationLn 22	$89K	$89K
InsuranceLn 23	$1K	$1K
Other expenses (24a–d)Ln 24	$43K	$39K	$4K
Total functional expensesLn 25	$410K	$323K	$87K	$0

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2024 Latest Viewing	$414K	$410K	$4K	−$1.5M	990 PDF
FY2023	$285K	$413K	−$128K	−$1.5M	990 PDF
FY2022	$276K	$390K	−$114K	−$1.4M	990 PDF
FY2021	$264K	$340K	−$76K	−$1.3M	990 PDF
FY2020	$263K	$340K	−$77K	−$1.2M	990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

See the full FY2024 990 (6 parts)

Part I · Summary $414,330 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $0$124,358

I-9 Program service revenuePrior year $284,983$192,515

I-10 Investment incomePrior year $84$124

I-11 Other revenuePrior year $0$97,333

I-12 Total revenuePrior year $285,067$414,330

I-13 Grants and similar amounts paidPrior year $0$0

I-14 Benefits paid to membersPrior year $0$0

I-15 Salaries and benefitsPrior year $30,660$41,738

I-16a Professional fundraising feesPrior year $0$0

I-17 Other expensesPrior year $382,793$368,231

I-18 Total expensesPrior year $413,453$409,969

I-19 Revenue less expensesPrior year −$128,386$4,361

Part VI · Governance 7 of 7 board members independent, 4 to look at

VI-1a Voting members of the governing body7

VI-1b Independent voting members7

VI-12a Written conflict of interest policyNo

VI-13 Written whistleblower policyNo

VI-14 Document retention and destruction policyNo

VI-15a Process for setting top official's payNo

VI-2 Family or business relationship among officers or directorsNo

Part VIII · Statement of revenue $414,330 across 6 lines filed

VIII-1e Government grants$124,358

VIII-1h Total contributions, gifts and grants$124,358

VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $192,515$192,515

VIII-3 Investment incomeExcluded from tax $124$124

VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $97,333$97,333

VIII-12 Total revenueRelated to mission $289,848 · Unrelated business $0 · Excluded from tax $124$414,330

Part IX · Statement of functional expenses $409,969 across 12 lines filed

IX-7 Other salaries and wagesPrograms $12,302 · Management $23,532$35,834

IX-9 Other employee benefitsPrograms $1,230$1,230

IX-10 Payroll taxesPrograms $4,674$4,674

IX-11a Management feesManagement $36,192$36,192

IX-11c Accounting feesManagement $7,515$7,515

IX-11g Other fees for servicesPrograms $65,984$65,984

IX-13 Office expensesManagement $12,018$12,018

IX-16 OccupancyPrograms $108,897 · Management $512$109,409

IX-19 Conferences, conventions and meetingsManagement $3,434$3,434

IX-22 Depreciation, depletion and amortizationPrograms $89,269$89,269

IX-23 InsurancePrograms $1,069$1,069

IX-24 Other expenses (24a–d)Programs $39,155 · Management $4,186$43,341

IX-25 Total functional expensesPrograms $322,580 · Management $87,389 · Fundraising $0$409,969

Part X · Balance sheet $1,876,580 assets, 13 lines filed

X-1 Cash, non-interest-bearingStart of year $5,984$2,612

X-4 Accounts receivable$263

X-9 Prepaid expenses and deferred chargesStart of year $21,474$23,419

X-10c Land, buildings and equipment, netStart of year $1,754,652$1,770,762

X-13 Program-related investments$64,220

X-15 Other assetsStart of year $19,382$15,304

X-16 Total assetsStart of year $1,872,562$1,876,580

X-17 Accounts payable and accrued expensesStart of year $21,962$20,319

X-19 Deferred revenueStart of year $1,109$784

X-26 Total liabilitiesStart of year $3,420,395$3,420,052

X-27 Net assets without donor restrictionsStart of year −$1,547,833−$1,543,472

X-32 Total net assets or fund balancesStart of year −$1,547,833−$1,543,472

X-33 Total liabilities and net assetsStart of year $1,872,562$1,876,580

Part XI · Reconciliation of net assets −$1,543,472 net assets at year end

XI-1 Total revenue$414,330

XI-2 Total expenses$409,969

XI-3 Revenue less expenses$4,361

XI-4 Net assets at start of year−$1,547,833

XI-9 Other changes in net assets$0

XI-10 Net assets at end of year−$1,543,472

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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First Baptist and Manley Estates INC

Before you give

Is it real?

Where the money goes

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

By the numbers

Filing history

Schedules filed Part IV